净现金流量

投资项目的净现金流量本质上是一服从正态分布的连续随机变量。

In essence NCF in investment projects is a normally distributed , continuous , random variable .

通过净现金流量看林浆结合项目的优势

Evaluating Superiority of Integrated Plantation-pulp Project through Net-cash-flow Analysis and Comparison

净现金流量是企业经营成果的测谎器。

Net cash flow is lie detector of results in company 's running .

敏感性分析中净现金流量变化简便计算方法的探讨

Simplified Calculation of Cash Flow Variation in Sensitivity Analysis

通过对新疆制药厂易地改扩建项目的现金流量表分析，累计净现金流量21511.52万元，项目可行。

By cash flow statement analyzing , the gross net cash flow is 215 . 11 million CNY .

每股经营活动产生的净现金流量只在个别年度对股价波动产生影响。

Net cash flow per share from operating activities is relevant to the fluctuation of stock prices in separate years .

指项目计算期内的经济净现金流量累计值等于零时的折现率。

It refers to cumulative economic net cash flow in the assessment period equal to discount rate at zero time .

分行业总体检验发现，制造业公司经营活动和投资活动产生的净现金流量具有信息含量，而现金及现金等价物净增加额和筹资活动产生的净现金流量不具有信息含量。

Industrial test shows that net cash flows from operating and investing activities in manufacturing industry listed companies have information content .

它反映了公司以营业活动的净现金流量偿还当期债务的能力。

It reflects a corporation 's ability of using net cash flows from operating activities to meet its current maturity of debts .

通过财务生存能力分析项目净现金流量和累计盈亏资金等分析指标，来考察项目的财务生存能力。

Through the financial viability of net cash flow and accumulated earnings capital analysis index , to inspect the project financial viability .

以贴现模型为基础，首先利用类比法等方法确定了资产剥离前后的不同折现率，然后分析了实质性资产剥离前后的净现金流量。

Based on the discount model , this paper confirms different discount rates of before-and-after virtual divestiture through ways , such as analogy .

如何有效地估计投资项目的净现金流量及其相应风险，是做好投资决策分析的关键。

The key to successful decision-making for investment lies in effectively calculating net cash flow ( NCF ) and measuring risks in investment projects .

对现金流量表的分析结果表明，亚泰集团的净现金流量非常不理想，能够形成正的净现金流完全依赖于筹资。

With analysis of cash flow , the net cash flow is not ideal , and true cash flow depends completely on fund raising .

从利益驱动的角度来看，企业实际控制人更加追求企业净资产值以及净现金流量增加为目的的股权融资利益。

Driven by more profits , the real controllers of the enterprises will seek equity financing targeted to increased net assets and net cash flow .

但对该指标的经济含义及与该指标有关的净现金流量及贴现率等概念的认识还不够深入。

But people need to know more about the economic nature of IRR and some relative concepts such as net cash flow and discount rate .

实证结果显示每股净现金流量、股权结构、资产流动性等因素和每股现金股利不相关；

Positive analysis shows that net operating cash flow per share , the capital structure , asset fluidity are irrelated to cash dividend per share .

资产使用寿命结束时，处置资产所收到或者支付的净现金流量。

At the end of the service life of an asset , the net cash flow received or paid for the disposal of the asset .

净现金流量与利润、股利等基础会计指标相比后得到的比率指标，更能全面、精确地反映所有的价值因素。

Compared with the other indexes such as share profit calculated based on accounting , it can reflect all the factors of value completely and accurately .

本文系统研究了项目融资决策模型用来分析项目的净现金流量与债务承受能力以及最终判断采用项目融资方式融资是否可行，并利用此模型对长（春）吉（林）高速公路项目进行了案例分析。

This paper systematically researches decision-making method of project financing and uses the model in analyzing Changchun-Jilin expressway project , which is taken as an example .

现金流量表可清楚反映出企业创造净现金流量的能力，更为清晰地揭示企业资产的流动性和财务状况。

In addition , the cash flow statements may show the capability of producing net cash flows and display clearly the property fluidity and the financial affairs situation .

假设我们的目标是未来净现金流量的现值最大化，那么所选方案是在对比现金流量的基础上选出来的。

Assuming that our objective is to maximize the present value of future cash flows , the alternatives selected should be based on a comparison of the difference between cash flows .

第三章是数据说明与分析方法，首先对样本数据进行描述性分析，接着确定不同类型基金投资者的净现金流量，然后确定影响投资者决策因素的方法，最后介绍基金组合绩效评价的方法。

Firstly it gives the descriptive analysis of sample data , then determines the net cash flow of different types of investors , and then determines the factors that influence investors ' decision-making .

本文分析了计算投资回收期时，用年净现金流量或年营业利润对原始投资进行回收所产生的效果差异。

The different effects are analyzed which arise in the utilization of net annual cash flow or operating profit to recover the original investment , when the period for return on investment is calculated .

以净现金流量和成本收益为目标函数，建立了风险投资机构存在的契约理论模型，指出了风险投资机构存在的原因。

It takes the net cash flow and cost income as the target function , a contractual theory model is set up . The model gives why venture capital institution exists and analyzes different contract form .

通过对林浆结合项目的净现金流量与浆厂项目和基地林项目的净现金流量的分析比较，更加全面地认识林浆结合项目的优势。

An analytical comparison of net cash flow is made between the integrated plantation-pulp project , pulp mill project and plantation project , which is conducive to the best understanding of the superiority of the integrated plantation-pulp project .

工业企业固定资产折旧的方法直接影响到企业的税后利润及企业设备的更新周期，也影响项目的年净现金流量，进而影响项目的经济评价指标及项目的评价决策。

The depreciation methods of fixed assets affect directly the enterprise after tax profit and update cycle of equipment , and affect the annual net cash now of a project , and finally affect economic evaluation indicators and decision of the project .

文章采用逐步逼近、逐个筛选的方法，建立起合理的优化模型，用动态可比净现金流量和可比净现值建立综合技术经济分析模型优化接替方案，延长现有工业设施服务年限。

This article builds a reasonable optimizing model by adopting the method of approaching step by step and filtrating one by one , and establishes a optimized succeeding scheme of synthesis technique-economic analyzing model with dynamic comparable cash flows and comparable net present value .

在现金流量表中，首先列示的是由于销售而收到的现金，加上收到的利息和股利，然后减去由于购货、所得税所导致的现金支付，最终得出经营活动的净现金流量。

In the statement of cash flows , the disclosure : begins with cash receipts from sales , adds interest and dividends received , and then deducts cash payments for purchases and income taxes , to arrive at net cash flows from operating activities .

上市公司净利润和现金流量盈余管理的实证分析

Empirical Analysis on Manipulation of Net Earnings and Cash Flows by Listed Companies

并且，通过计算得出增值税转型能够提高企业的利润、净利润、现金流量等的指标。

And it can increase corporate profits , net profits , and cash flow .